LEGE no. 25 25 of 23 December 1981 on local taxes and fees
ISSUER
GREAT NATIONAL ASSEMBLY
Published in OFFICIAL BULLETIN no. 115 115 of 29 December 1981
The Grand National Assembly passes this law. + Chapter 1 General provisions + Article 1 Taxes and local taxes are a means of participation of citizens, socialist units and other persons to self-management of localities, to the formation of funds necessary to finance the objectives and actions provided for in the plan unique national economic and social development. + Article 2 Money funds made up of local taxes and fees are used to achieve objectives and actions that citizens and socialist units directly benefit from. In their capacity as owners of the means of production, producers and beneficiaries of material goods, the working people participate in the achievement of the party's policy and the state of multilateral development of all localities, when raising the degree of their civilization, to the maximum use of material and money funds, to the spending with the household sense of public funds, the preservation of the integrity of the obstesc wealth and the removal of any forms of waste. The participation of citizens, in the process of self-management, in the creation and use of funds necessary for the urban development of the locality strengthens the citizen's responsibility to the general needs of society, to the reimbursement to the company of a part of the expenses incurred, which the citizens directly benefit from. + Article 3 Local taxes and fees are used, according to the law, to increase the degree of edilitary-household endowment of all localities, the expansion and modernization of roads, the increase of the number of dwellings and the number of places in crèches and Children's kindergartens, the development of the network of education, health, culture and art, thus ensuring the permanent improvement of the living and working conditions of all the people. + Article 4 Taxes and local taxes, with the source of incomes of the budgets of municipalities, sectors of Bucharest, cities and communes, stimulate the responsibility of local bodies in the use of their own incomes, so that these incomes contribute to the sustained development of all the localities of the country, in accordance with the provisions of the single national plan for economic and social development. + Article 5 Taxes and local taxes that are paid by the socialist state and cooperative units, as well as by natural and legal persons other than socialist units, are those regulated by this law, namely: a) the tax on buildings; ... b) land tax in municipalities and cities; ... c) taxes on means of transport; ... d) fees for the use of public places of sale; ... e) fees for the issuance of authorities in the construction field ... f) fees for the use of advertising, display and advertising; ... g) the fee for the stay in the spa resorts; ... h) fee for visiting museums, memorial houses, historical monuments, architecture and archaeology; ... i) charge for holding dogs. ... + Article 6 The level of tax rates and local taxes, the payment terms, the way of establishment and their collection are established by decree of the State Council. + Article 7 The level of tax and tax rates is reviewed at least every 5 years, in relation to the general development of the urban-household activity, the expansion and modernization of the road network, the increase of urbanization, diversification services rendered to the population and other such specific elements, as well as in relation to the increase of the population's money + Chapter 2 Tax on buildings + Article 8 They are subject to tax on buildings, regardless of where they are located and their destination, buildings property of individuals and legal entities other than socialist units, as well as state property buildings located in the administration of state economic units, buildings in use or, as the case may be, the property of cooperative organizations and other public organizations, except those provided by law. + Article 9 The tax on buildings property of individuals is calculated by applying tax rates on insurance value through the effect of the law, determined according to the legal norms in force. The tax on buildings belonging to state economic units, cooperatives and other public organizations is determined by applying tax rates to the inventory value of buildings subject to the payment of this tax. + Article 10 The tax rates on buildings are differentiated according to the destination of buildings, the place where they are located and the category of payers-socialist units, individuals, legal entities other than socialist units. + Article 11 In the case of private dwellings, located in urban areas, for rooms that exceed the number of family members and fall within the limits provided by law no. 5/1973 on the management of the housing stock and the regulation of relations between landlords and tenants, major tax rates apply. Rooms that exceed the living needs of its owner and family, determined according to law no. 5/1973 , will be rented by the owner to other people, and if he does not rent them, the committees or executive offices of the popular councils can rent them to entitled persons, through specialized units for administration and the lease of the state housing stock. The rental income will be imposed according to the legal provisions, not applying the increase of the tax rates for the rented rooms. + Article 12 For buildings located in rural localities that pass in the category of cities the tax rate on buildings corresponding to the new category of locality applies starting with January 1 of the year following this amendment. + Chapter 3 Land tax + Article 13 Land owned by natural persons, state land under the administration of state economic units, land owned by cooperative organizations, other public organizations and legal entities other than the socialist units, as well as the land put into use, located in the municipalities, cities and their constituent localities are subject to tax in accordance with the provisions of this law. The tax is fixed in the fixed amount per square meter, differentiated by municipalities and cities. + Article 14 The lands located in the localities with agricultural character of the municipalities and towns, established according to the law, the lands located in the villages belonging to the municipalities and towns, as well as the lands in the subordinate communes, are subject tax provided by law no. 2/1977 on agricultural tax. + Article 15 The tax on land located in the cities that pass in the category of municipalities or in the communes that pass in the category of cities, as the case may be, changes accordingly to the new classification of the locality in which the lands are, starting with January 1 the year following the one in which this change occurred. + Article 16 Land tax provided for in art. 13 does not apply to land for which taxes are paid for the use of state property land or the annual fees provided by law. + Article 17 Land unfit to be constituted or cultivated, those used for recreation or sports, shooting ranges, ports, airports and other such, as well as land serving non-taxable buildings, shall not be subject to tax on land. + Chapter 4 Taxes on means of transport + Article 18 The means of transport with mechanical traction and means of transport on water, property of individuals and legal entities other than socialist units, are subject to an annual fee under the conditions of this law. + Article 19 The charge on the means of transport with mechanical traction is determined according to the cylinder capacity of the engine. For the means of transport on water the fee is set differentiated, depending on the way of the means of transport. + Chapter 5 Fees for the use of public places of sale + Article 20 Individuals, cooperative organizations and other public organizations, as well as legal entities other than state socialist units, pay a daily fee for the use of public outlets in municipalities, cities and towns. common. The fee for the use of public places of sale is differentiated, in relation to the degree of endowment of the premises made available to the producers, of the nature of the products opened, of age and the species of animals brought for sale, by the services rendered to the population and the occupied area For the occupation of sidewalks and streets in municipalities and cities by individuals and legal entities other than socialist units, in order to store various materials, sale of products or services or for the execution of construction works, as the case may be, is due a daily fee in relation to the occupied area. + Article 21 The executive committees of the county folk councils and the city of Bucharest will take measures to improve and diversify the services provided for producers in markets, fairs and shutters by making available robes, singing, grounding, tippers, baskets, transport trolleys, storage, accommodation and other such, on the basis of tariffs, established according to the law, to ensure the self-financing of the respective activity and an appropriate return. + Chapter 6 Fees for the issuance of building permits + Article 22 Authorizations issued, according to the law, to individuals and legal entities other than socialist units, for the construction, transformation, modification, demolition, arrangement and repair of land and construction or alienation construction, the release of children from construction plans or other plans, technical notices, topographic elevations, parcels and land pickets, the issuance of permits for processing and division of land by heirs, as well as other authorizations in this field, are subject to taxes, differentiated in function of the value of constructions or installations, land area and nature of the services For the extension, under the conditions of laws, of the validity of the authorizations, the fee is 25 percent of the fee due to the authorization + Article 23 For carrying out works that have as object topographic elevations or measurements requested by individuals or legal entities other than socialist units are due to differentiated taxes depending on the nature of the service provided. + Chapter 7 Fees for the use of advertising, display and advertising + Article 24 Individuals and legal entities other than socialist units, which use advertising means in the form of display and advertising, owe a fixed amount fee for each copy, differentiated according to the size of the posters, of printed advertisements, glazing and advertising panels made of any material. For advertising through the press the fee is charged in the percentage rate applied to the amount collected by the press organ. + Chapter 8 Fee for staying in the spa resorts + Article 25 For the stay in the spa resorts for a duration of more than 48 hours the individuals aged over 16 years owe a fixed fee established for the duration of the stay in the respective resort. For students and students the fee is reduced by 50 percent. + Article 26 The fee for the stay in the spa resorts is not due in case of accommodation at the tourist chalets located outside the spa resorts, as well as by the persons who are domiciled in these localities, those the interest of the service, students and students in production practice, in rest camps or school actions. + Chapter 9 Fee for visiting museums, memorial houses, historical monuments, architecture and archaeological. + Article 27 For visiting museums, rest houses, historical monuments, architecture and archaeology, framing as such according to the law, visitation fees are established by the Council of Culture and Socialist Education. The visitation fees shall be differentiated according to the artistic, historical and architectural value of the respective objectives. + Article 28 Students, students and soldiers in term who visit historical monuments, architecture and archaeology in groups organized by educational institutions or military units, do not owe the fee for visiting these objectives; for visiting museums and memorial houses the fee is reduced by 50 percent. The Council of Culture and Socialist Education will be able to set a day on the week in which the visitation fees of museums, memorial houses, historical monuments, architecture and archaeological will be reduced by up to 50 percent. + Chapter 10 Tax on the holding of dogs + Article 29 Individuals who reside in rural or urban localities, who hold more than one guard dog for a household, as well as individuals who own recreational and hunting dogs, pay a differentiated annual fee in relation to a household. the number of detained dogs and the purpose for which they are used The holding and breeding of dogs in apartments located in residential blocks or in buildings with several apartments will be possible to do only with the approval of the housing association. + Chapter 11 Common and final provisions + Article 30 State economic units, cooperative organizations and other public organizations, individuals, as well as legal entities other than socialist units, are obliged to submit declarations of taxation to the financial bodies of the committees or executive offices of the popular councils, as the case may be, within 165 days from the date of the interest of the goods subject to taxation or from the date on which changes that lead to the amendment of the tax or tax due have occurred. + Article 31 For the establishment or erroneous collection of taxes and fees regulated by this law, there may be intimations to the financial body that made the imposition or on whose account the tax was collected. + Article 32 Taxes and local taxes regulated by this law, not established in time, are due, in the case of state socialist units, to cooperative organizations and other public organizations, for an earlier period of 18 months, counted from the date of the finding, and in the case of natural persons and legal persons other than the socialist units, for two years prior to the year in which this situation is found. + Article 33 For the non-payment of local taxes and fees regulated by this law, increases of delay of 2 percent for each month or fraction of the month in the case of individuals and legal entities other than units socialist and 0.05 percent for each day of delay in the case of socialist state units, cooperatists and obstesti. The increase is calculated from the date when taxes and fees were due. + Article 34 Taxes and local taxes regulated by this law are made income to the budgets of the municipalities, sectors of Bucharest, cities and communes, as the case may be, or constitute own income of the units that collect them, according to the law. + Article 35 The Ministry of Finance, financial administrations, constituencies and financial services of the communes and executive offices of popular councils are required to check with socialist units, individuals as well as individuals. legal, other than socialist units, the reality of taxation declarations and the way of establishment and collection of taxes and fees provided for in this Law. If, from the controls carried out there are differences in taxes and fees, measures will be taken to recalculate and collect them according to the law or, as the case may be, to compensate or refund them, on request. + Article 36 The provisions of this law also apply to foreign natural and legal persons insofar as by conventions or other international agreements to which Romania is a party or on the basis of reciprocity shall not be established otherwise. + Article 37 Non-compliance with the provisions of this law attracts disciplinary, material, civil, contravention or criminal liability, as appropriate. + Article 38 This Act shall enter into force on 1 January 1982. Annotations 1. Starting from September 1, 1992, in accordance with the provisions of art. 2 of Government Ordinance no. 14 of 17 August 1992, was repealed art. 33 33 of Law no. 25/1981 25/1981. 2. According to the provisions of art. 1 of the said ordinance " The delays due for non-payment within the deadlines established, by the normative acts in force, taxes, taxes and other income due to the budget of the state or local budgets, as well as the premiums insurance through the effect of the law, and the establishment of 0.3% for each day of delay. 3. In accordance with the provisions of art. 2 of Government Ordinance no. 15 of August 19, 1992, " The level of local taxes and fees, as the case may be, established by the normative acts in force at the date of this ordinance, mentioned in the annex, constitute mandatory This may be increased by the local and judicial councils, as the case may be, corresponding to the powers they have and with the classification within the maximum limits of increase, provided for in the Annexes to this ordinance. " -----------------
